<div id="menu">
    <ul class="menu">
        <li><a href="UserHome" class="parent"><span>Home</span></a>
        </li>
        <li><a href="ViewMemos" class="parent"><span>Memos</span></a>
            <ul>
                <li><a href="ViewMemos" class="parent"><span>View Memos</span></a>
                </li>
            </ul>
        </li>
        <li class="last"><a href="ContactUs"><span>Contact Us</span></a></li>
    </ul>
</div> <!-- end menu -->